FIN 46R definition

FIN 46R means FASB Interpretation No. 46, “Consolidation of Variable Interest Entities,” and its revision by the Financial Accounting Standards Board.

FIN 46R. FASB Interpretation No. 46 (revised December 2003).

FIN 46R shall have the meaning set forth in Section 6.1(h).

Examples of FIN 46R in a sentence

• We have evaluated the accounting treatment for each of the joint ventures under the guidance of FIN 46R and have concluded based on the current facts and circumstances that the equity method of accounting should be used to account for the individual joint ventures.

• FIN 46R replaces FASB Interpretation No. 46, Consolidation of Variable Interest Entities, which was issued in January 2003.

• During 2004, the Company deconsolidated the subsidiary issuer trusts in accordance with FIN 46-R.

• On a consolidated basis, Company consolidates any variable interest entity as required under GAAP, including FIN 46 and FIN 46R, as in effect as of the date hereof in connection with any transaction related to a Company Securitization Trust.

• In December 2003, the FASB issued FIN 46R, “Consolidation of Variable Interest Entities,” which amended FIN 46.

More Definitions of FIN 46R

FIN 46R means the Interpretation of Accounting Research Bulletin no. 51, Consolidated Financial Statements, promulgated by the Financial Accounting Standards Board, as the same may be restated, modified or changed from time to time.

FIN 46R means FASB Interpretation No. 46, “Consolidation of Variable Interest Entities,” published January 2003 by the Financial Accounting Standards Board, as the same may be amended from time to time.

FIN 46R shall have the meaning provided in Section 2.4.

FIN 46R shall have the meaning set forth in Section 14(q).

FIN 46R has the meaning specified in Section 3.11.

FIN 46R means FASB Interpretation No. 46 (revised December 2003).

FIN 46R means Interpretation No. 46(R) of the Financial Accounting Standards Board (“Consolidation of Variable Interest Entities”),